Developing The Auditor’s Responsibility In Controlling For Quality Costs

Abstract

There are many responsibilities that the auditor is exposed to due to negligence and failure to exercise the necessary professional care. The auditor may be exposed to civil, criminal or disciplinary liability, while being exposed to these responsibilities at the same time. The research aims to highlight the auditor's role in controlling quality costs and developing his or her responsibility in oversight. Accordingly, the research problem stems from the problem that data on quality costs in industrial establishments in particular cannot gain full confidence on the part of their users unless they are supported by a neutral technical opinion. It is the responsibility of the auditors to ensure the accuracy and integrity of the financial statements. The research drew a number of conclusions, the most prominent of which was that the development of the auditor's responsibility towards controlling quality costs in industrial facilities leads to rationalization of administrative decisions and thus improving product quality while reducing costs.